As for taxation, the new regulations provide for an income deduction of both the amounts paid for the collective complementary social security (pension funds) and those paid for the individual complementary social security up to an amount equal to 12 per cent of the overall income, provided that it does not exceed €5,164.57.
En materia fiscal, la nueva norma prevé que se deduzcan de la renta los importes abonados a la seguridad social complementaria colectiva (fondos de pensiones) e individual hasta un límite del 12% de la renta total, siempre que no rebase los 5.164,57 euros.